GH公司存量房交易税收征管系统设计与实施研究

发布时间：2018-02-04 06:40

本文关键词： 存量房信息系统税收　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的快速发展，房地产市场化的加速推进，房地产业发展迅速，目前已经成为国民经济支柱产业之一，房地产交易越来越频繁，房地产的价格也呈现出了快速上涨的态势。未来房地产市场的发展将是以存量房交易为主要对象，存量房交易所产生的税收也将是地方税收的主要来源。近年来，活跃的房地产市场带动房价不断上涨，通过中介机构以及其他房源交易信息统计数据分析，房屋交易价格呈现出快速上涨态势，从二三线城市发展现状来看，目前的高房价与城市的整体发展水平不对等，实际调查显示投机炒房等行为促使房价高涨。因此，国家不断加大房地产市场调控力度，，出台了一系列包括税收政策在内的调控措施，目的在于引导居民住房合理消费，抑制投机炒房行为。活跃的交易市场存在纳税人低报、瞒报成交价格逃避税负行为，而且呈现增多态势。现实交易中，大多数纳税人，通过低报成交价格来逃避部分税款，而税务部门无法有效获取其实际成交价格，双方信息不对称，无法有效征税。如何采取措施，堵塞这一征管漏洞，成为了房地产税收征管工作的当务之急。计算机系统能够方便的存储、处理、查询、共享大批量数据。通过尝试将应用房地产评估技术和先进的计算机技术来核定存量房交易计税价格并进行征税，能够有效堵塞以上征管漏洞。本文从用户端对存量房交易税收征管系统设计与实施进行研究，讨论了存量房交易税收征管系统的需求分析以及存量房税收征管系统部分模块的功能设计与实际操作，为实现存量房交易数据的统一存储、统一管理和风险控制提供了新的途径。本文首先分析了存量房交易税收征管系统客户需求与技术需求，然后介绍部分功能模块，以及实际操作产生问题及解决办法，使得系统既能降低维护成本又能满足业务需要。论文由以下部分组成：第一章阐述了存量房交易税收征管系统的研究背景、意义以及研究内容和方法。第二章介绍了存量房交易税收征管系统相关的背景，介绍了公司的相关内容，存量房交易税收征管系统的客户需求、技术需求与性能需求。第三章阐述了存量房交易税收征管系统主要设计模块的设计以及功能。第四章主要讨论了存量房交易税收征管系统实际操作以及使用后发现的问题，提出合理化建议。存量房交易税收征管系统最终实现了最初的设计要求，明确了税收工作的计税价格的有效确定。存量房交易税收征管系统于2012年6月1日上线运行。2012年6月1日—2013年6月1日，利用存量房交易税收征管系统受理存量房交易业务共计44902件，按照评估价格计算各种税金共计44943万元，系统运行平稳，保证了税收的合理合法性，解决了交易信息的不对称的问题，有效堵塞了税收征管漏洞。
[Abstract]:With the rapid development of China's market economy, the acceleration of real estate marketization, the real estate industry has developed rapidly, has become one of the pillar industries of the national economy, real estate transactions are becoming more and more frequent. Real estate prices also show a rapid rise trend. The future development of the real estate market will be the stock of housing transactions as the main object. Stock house exchange tax will also be the main source of local tax revenue. In recent years, the active real estate market led to rising house prices, through intermediary agencies and other sources of transaction information statistical data analysis. Housing transaction prices show a rapid rise trend, from the second and third tier city development situation, the current high housing prices and the city as a whole development level is not equal. The actual investigation shows that speculation and speculation promote the rise of house prices. Therefore, the state has constantly increased the regulation and control of the real estate market, and has introduced a series of regulatory measures, including tax policies. The purpose is to guide the reasonable consumption of housing and curb speculation and speculation. The active trading market exists taxpayers underreporting, hidden transaction price to evade tax burden behavior, and presents an increasing trend. In real transactions. Most taxpayers, by understating the transaction price to avoid part of the tax, and the tax authorities can not effectively obtain its actual transaction price, information asymmetry, can not be effectively taxed. How to take measures. Plugging this loophole has become the urgent task of real estate tax collection and management. The computer system can be conveniently stored, processed and queried. By trying to use real estate evaluation technology and advanced computer technology to determine the taxable price of stock house transaction and collect taxes, we can effectively plug the above loopholes in collection and management. This paper studies the design and implementation of the transaction tax collection and management system of the stock house from the user side. This paper discusses the demand analysis of the stock house transaction tax collection and management system, as well as the function design and practical operation of some modules of the stock house tax collection and management system, in order to realize the unified storage of the stock house transaction data. Unified management and risk control provide a new approach. This paper first analyzes the customer needs and technical requirements of the stock house transaction tax collection and management system, then introduces some functional modules, as well as the actual operation problems and solutions. The system can not only reduce the maintenance cost but also meet the business needs. The thesis is composed of the following parts: The first chapter describes the research background, significance, research content and methods of stock house transaction tax collection and management system. The second chapter introduces the related background of the stock house transaction tax collection and management system, introduces the related content of the company, the customer demand, the technical demand and the performance demand of the stock house transaction tax collection and management system. The third chapter expounds the design and function of the main design module of the stock house transaction tax collection and management system. Chapter 4th mainly discusses the practical operation of the tax collection and management system of stock house transaction and the problems found after its use, and puts forward some reasonable suggestions. Stock house transaction tax collection and management system finally achieved the initial design requirements. The tax collection and management system of stock house transaction was put into operation on June 1st 2012. June 1st 2012-June 1st 2013. Stock housing transaction tax collection and management system to accept a total of 44902 housing transactions, according to the assessment price calculation of a total of 449.43 million yuan of various taxes, the system runs smoothly. It ensures the legitimacy of taxation, solves the problem of asymmetric transaction information, and effectively blocks the loopholes of tax collection and management.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;TP315

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